i think the reason for not expending must be good. hence if it
is a sudden cat 1 that cause the exercise to be cut, leading to
extra ammo, they would have no problems accepting the unused ammo.
however, if its purely due to the folly of the personnel indenting
the ammo, causing him to over-indent, only to return large amounts
after the exercise, he would be penalised for causing extra admin,
and for over-indenting. future indentations may be affected thus.
this is not dissimilar to the practice of expending allocated
budgets at the end of the work-year by certain organisations in
order to achieve a certain acceptable utilisation rate.